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1997 SESSION

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SB 749 Tobacco products tax.

Introduced by: Madison E. Marye | all patrons    ...    notes | add to my profiles

SUMMARY:

Tobacco products tax. Increases the rate of the state tax on cigarettes from 2.5 cents per pack to 5 cents effective July 1, 1997; 7.5 cents effective July 1, 1998; 10 cents effective July 1, 1999; and 12.5 cents effective July 1, 2000. The bill also reinstates the tax on cigars at the same rates that were in effect when the cigar tax was repealed in 1966. Finally, a tax is imposed on chewing tobacco, snuff, and other smokeless tobacco at a rate of two percent of retail cost. Violations of the requirements imposed by this bill regarding cigars and smokeless tobacco are punishable to the same extent such violations are currently punishable with regard to cigarettes.


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